浙大远程税法答案

1.以下工程中，可以免征个人所得税的有〔〕。HTMLCONTROLForms.HTML:Option.1A购物时获得的中奖收入HTMLCONTROLForms.HTML:Option.1B单位自己规定发给的补贴、津贴HTMLCONTROLForms.HTML:Option.1C个人举报违法行为获得的奖金HTMLCONTROLForms.HTML:Option.1D民间借贷利息正确答案:CHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.12.以下应税消费品在零售环节征收消费税的是〔〕。HTMLCONTROLForms.HTML:Option.1A烟HTMLCONTROLForms.HTML:Option.1B金银首饰HTMLCONTROLForms.HTML:Option.1C酒及酒精HTMLCONTROLForms.HTML:Option.1D珠宝玉石正确答案:BHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.13.根据新企业所得税法的规定，以下关于关联企业之间的业务往来，处理不正确的有〔〕。HTMLCONTROLForms.HTML:Option.1A企业与其关联方之间的业务往来，不符合独立交易原那么而减少企业应纳税所得额的，税务机关有权按照合理方法进行调整HTMLCONTROLForms.HTML:Option.1B企业与其关联方共同开发、受让无形资产发生的本钱，在计算应纳税所得额时应当按照独立交易原那么进行分摊HTMLCONTROLForms.HTML:Option.1C企业不提供与其关联方之间业务往来资料，或者提供虚假、不完整资料，未能真实反映其关联业务往来情况的，税务机关有权依法核定其应纳税所得额HTMLCONTROLForms.HTML:Option.1D企业从其关联方接受的债权性投资与权益性投资的比例超过规定标准而发生的利息支出，可以在计算应纳税所得额时扣除正确答案:DHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.14.以下进口货物适用17%税率的有〔〕HTMLCONTROLForms.HTML:Option.1A化肥HTMLCONTROLForms.HTML:Option.1B汽车HTMLCONTROLForms.HTML:Option.1C饲料HTMLCONTROLForms.HTML:Option.1D农药正确答案:BHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.15.对于县级政府颁发的科学、技术、文化、卫生、体育、环境保护等方面的资金，应〔〕。HTMLCONTROLForms.HTML:Option.1A免征个人所得税HTMLCONTROLForms.HTML:Option.1B适当减征个人所得税HTMLCONTROLForms.HTML:Option.1C征收个人所得税HTMLCONTROLForms.HTML:Option.1D减半征收个人所得税正确答案:CHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.16.个人所得税法规定，在中国境内两处或两处以上取得的工资、薪金所得，其纳税地点选择是〔〕。HTMLCONTROLForms.HTML:Option.1A纳税人户籍所在地HTMLCONTROLForms.HTML:Option.1B纳税人收入来源地HTMLCONTROLForms.HTML:Option.1C纳税人选择一地申报纳税HTMLCONTROLForms.HTML:Option.1D税务部门指定的地点正确答案:CHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.17.纳税人销售或者进口图书、粮食、冷气，按低税率计征增值税，其低税率为〔〕。HTMLCONTROLForms.HTML:Option.1A13%HTMLCONTROLForms.HTML:Option.1B17%HTMLCONTROLForms.HTML:Option.1C14%HTMLCONTROLForms.HTML:Option.1D6%正确答案:AHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.18.以下各项中，需要计算缴纳增值税的是〔〕。HTMLCONTROLForms.HTML:Option.1A增值税纳税人收取的会员费收入HTMLCONTROLForms.HTML:Option.1B电力公司向发电企业收取的过网费HTMLCONTROLForms.HTML:Option.1C转让企业全部产权涉及的应税货物转让HTMLCONTROLForms.HTML:Option.1D燃油电厂从政府财政专户取得的发电补贴正确答案:BHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.19.现行小规模纳税人的征收率为〔〕。HTMLCONTROLForms.HTML:Option.1A6%HTMLCONTROLForms.HTML:Option.1B4%HTMLCONTROLForms.HTML:Option.1C17%HTMLCONTROLForms.HTML:Option.1D3%正确答案:DHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.110.根据新企业所得税法的规定，以下属于非居民企业的是〔〕。HTMLCONTROLForms.HTML:Option.1A依法在中国境内成立，或依照外国〔地区〕法律成立但实际管理机构在中国境内的企业HTMLCONTROLForms.HTML:Option.1B依法在中国境内成立，但收入全部来源于境外的企业HTMLCONTROLForms.HTML:Option.1C依法在中国境外成立，在中国境内设立机构、场所的企业HTMLCONTROLForms.HTML:Option.1D依法在中国境外成立，在中国境内未设立机构、场所，也没有来源于中国境内所得的企业正确答案:CHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.111.将外购的货物用于以下工程，其进项税额不予抵扣的是〔〕。HTMLCONTROLForms.HTML:Option.1A用于产品的生产HTMLCONTROLForms.HTML:Option.1B用于机器设备的维修HTMLCONTROLForms.HTML:Option.1C用于职工集体福利HTMLCONTROLForms.HTML:Option.1D用于修建展销厅正确答案:CHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.112.个体工商户的生产经营所得和对企事业单位的承包经营、承租经营所得，适用〔〕的超额累进税率。HTMLCONTROLForms.HTML:Option.1A5%~25%HTMLCONTROLForms.HTML:Option.1B5%~45%HTMLCONTROLForms.HTML:Option.1C5%~30%HTMLCONTROLForms.HTML:Option.1D5%~35%正确答案:DHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.113.某歌星一次获得表演收入30000元，其应纳个人所得税税额为〔〕。HTMLCONTROLForms.HTML:Option.1A8760元HTMLCONTROLForms.HTML:Option.1B9000元HTMLCONTROLForms.HTML:Option.1C5200元HTMLCONTROLForms.HTML:Option.1D6500元正确答案:CHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.114.某人出租自有住房，租期为一年，每月收得租金3000元，全年租金收入36000元。其全年应纳个人所得税税额为〔〕。HTMLCONTROLForms.HTML:Option.1A2640元HTMLCONTROLForms.HTML:Option.1B5280元HTMLCONTROLForms.HTML:Option.1C8640元HTMLCONTROLForms.HTML:Option.1D7040元正确答案:AHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.115.某国家重点扶持的高新技术企业，2021年亏损65万元，2021年度亏损15万元，2021年度盈利200万元，2021年该企业应纳的企业所得税税额为〔〕万元。HTMLCONTROLForms.HTML:Option.1A18HTMLCONTROLForms.HTML:Option.1B24HTMLCONTROLForms.HTML:Option.1C30HTMLCONTROLForms.HTML:Option.1D40正确答案:AHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.116.两人以上共同取得同一工程收入的计税方法为〔〕。HTMLCONTROLForms.HTML:Option.1A先税后分HTMLCONTROLForms.HTML:Option.1B先分后税HTMLCONTROLForms.HTML:Option.1C先扣后税再分HTMLCONTROLForms.HTML:Option.1D先分后扣再税正确答案:DHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.117.财产转让所得中，可以扣除〔〕来计算应纳税所得额。HTMLCONTROLForms.HTML:Option.1A20%HTMLCONTROLForms.HTML:Option.1B800HTMLCONTROLForms.HTML:Option.1C财产原值及合理费用HTMLCONTROLForms.HTML:Option.1D财产原值正确答案:CHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.118.根据2006年3月20日财政部、国家税务总局?关于调整和完善消费税政策的通知?，以下应税消费品全国平均本钱利润率为10%的是〔〕。HTMLCONTROLForms.HTML:Option.1A乙类卷烟HTMLCONTROLForms.HTML:Option.1B高档手表HTMLCONTROLForms.HTML:Option.1C甲类卷烟HTMLCONTROLForms.HTML:Option.1D乘用车正确答案:CHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.119.以下工程不能扣减收入总额的是〔〕。HTMLCONTROLForms.HTML:Option.1A增值税HTMLCONTROLForms.HTML:Option.1B消费税HTMLCONTROLForms.HTML:Option.1C营业税HTMLCONTROLForms.HTML:Option.1D城建税和教育费附加正确答案:AHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.120.以下应税消费品中适用税率为0.2元/升的是〔〕。HTMLCONTROLForms.HTML:Option.1A黄酒HTMLCONTROLForms.HTML:Option.1B柴油HTMLCONTROLForms.HTML:Option.1C燃料油HTMLCONTROLForms.HTML:Option.1D无铅汽油正确答案:DHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.121.根据税法规定，稿酬所得应纳个人所得税的实际税率为〔〕。HTMLCONTROLForms.HTML:Option.1A20%HTMLCONTROLForms.HTML:Option.1B14%HTMLCONTROLForms.HTML:Option.1C15%HTMLCONTROLForms.HTML:Option.1D10%正确答案:BHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.122.根据新企业所得税法的规定，以下工程中不准予在税前扣除的有〔〕。HTMLCONTROLForms.HTML:Option.1A企业销售自产的商品时，商品的本钱HTMLCONTROLForms.HTML:Option.1B企业转让资产时，资产的净值HTMLCONTROLForms.HTML:Option.1C企业转让投资时，投资的本钱HTMLCONTROLForms.HTML:Option.1D企业对外投资时，投资资产的本钱正确答案:DHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.123.属于同一事项连续取得收入的，以〔〕取得的收入为一次计征个人所得税A每天HTMLCONTROLForms.HTML:Option.1B每月HTMLCONTROLForms.HTML:Option.1C每周HTMLCONTROLForms.HTML:Option.1D每季正确答案:BHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.124.以下工程中，属于稿酬所得的是〔〕。HTMLCONTROLForms.HTML:Option.1A书画作品发表所得HTMLCONTROLForms.HTML:Option.1B文学作品发表所得HTMLCONTROLForms.HTML:Option.1C摄影作品发表所得HTMLCONTROLForms.HTML:Option.1D手稿原件正确答案:BHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.125.在从量定额计算消费税方法下，为了标准不同产品的计量单位，以准确计算应纳税额，消费税暂行条例实施细那么确定了吨与升两个计量单位的换算标准，其中1吨啤酒可换算为〔〕。HTMLCONTROLForms.HTML:Option.1A962升HTMLCONTROLForms.HTML:Option.1B988升HTMLCONTROLForms.HTML:Option.1C1388升HTMLCONTROLForms.HTML:Option.1D1176升正确答案:BHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.126.某企业2021年度境内所得应纳税所得额为200万元，在全年已预缴税款50万元，来源于境外某国税前所得100万元，境外实纳税款20万元，该企业当年汇算清缴应补〔退〕的税款为〔〕。HTMLCONTROLForms.HTML:Option.1A10万元HTMLCONTROLForms.HTML:Option.1B12万元HTMLCONTROLForms.HTML:Option.1C5万元HTMLCONTROLForms.HTML:Option.1D79万元正确答案:CHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.127.在中国境内的外商投资企业和外国企业中工作取得工资、薪金所得的外籍人员，按每月工资、薪金收入减除〔〕取得的收入为一次计征个人所得税。HTMLCONTROLForms.HTML:Option.1A800元HTMLCONTROLForms.HTML:Option.1B1000元HTMLCONTROLForms.HTML:Option.1C2000元HTMLCONTROLForms.HTML:Option.1D4800元正确答案:DHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.128.以下所得一次收入畸高的，可以实行加成征收〔〕。HTMLCONTROLForms.HTML:Option.1A劳务报酬所得HTMLCONTROLForms.HTML:Option.1B利息所得HTMLCONTROLForms.HTML:Option.1C稿酬所得HTMLCONTROLForms.HTML:Option.1D偶然所得正确答案:AHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.129.依据企业所得税法的规定，以下各项中，按负担、支付所得的所在地确定所得来源地的是〔〕。HTMLCONTROLForms.HTML:Option.1A销售货物所得HTMLCONTROLForms.HTML:Option.1B权益性投资所得HTMLCONTROLForms.HTML:Option.1C动产转让所得HTMLCONTROLForms.HTML:Option.1D特许权使用费所得正确答案:DHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.130.以下工程中，应计入工资、薪金所得纳税的有〔〕。HTMLCONTROLForms.HTML:Option.1A职工加班费补贴HTMLCONTROLForms.HTML:Option.1B误餐补助HTMLCONTROLForms.HTML:Option.1C托儿费补贴HTMLCONTROLForms.HTML:Option.1D独生子女补贴正确答案:AHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.131.以下工程中不应征收增值税的是〔〕。HTMLCONTROLForms.HTML:Option.1A古旧图书HTMLCONTROLForms.HTML:Option.1B将产品赠与他人HTMLCONTROLForms.HTML:Option.1C以物易物HTMLCONTROLForms.HTML:Option.1D逾期未收回包装物不再退还的押金正确答案:AHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.132.以下各项中，依据企业所得税法相关规定可计提折旧的生物资产是〔〕。HTMLCONTROLForms.HTML:Option.1A经济林HTMLCONTROLForms.HTML:Option.1B防风固沙林HTMLCONTROLForms.HTML:Option.1C用材林HTMLCONTROLForms.HTML:Option.1D存栏待售的牲畜正确答案:AHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.133.根据新企业所得税法的规定，以下是企业所得税纳税人的是〔〕。HTMLCONTROLForms.HTML:Option.1A个体工商户HTMLCONTROLForms.HTML:Option.1B个人独资企业HTMLCONTROLForms.HTML:Option.1C合伙企业HTMLCONTROLForms.HTML:Option.1D非居民企业正确答案:DHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.134.按税法规定，向个人支付〔〕时，不用代扣代缴个人所得税。HTMLCONTROLForms.HTML:Option.1A偶然所得HTMLCONTROLForms.HTML:Option.1B其他所得HTMLCONTROLForms.HTML:Option.1C对企事业单位的承包经营所得HTMLCONTROLForms.HTML:Option.1D个体工商户的生产经营所得正确答案:DHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.135.稿酬所得，适用比例税率，其税率为20%，并按应纳税额减征〔〕。HTMLCONTROLForms.HTML:Option.1A10%HTMLCONTROLForms.HTML:Option.1B20%HTMLCONTROLForms.HTML:Option.1C30%HTMLCONTROLForms.HTML:Option.1D50%正确答案:CHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.136.以下出口货物,免税但不予退税的是〔〕。HTMLCONTROLForms.HTML:Option.1A出口卷烟HTMLCONTROLForms.HTML:Option.1B原油HTMLCONTROLForms.HTML:Option.1C天然牛黄HTMLCONTROLForms.HTML:Option.1D铜正确答案:AHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.137.以下应税消费品中适用税率为30%的是〔〕。HTMLCONTROLForms.HTML:Option.1A粮食白酒HTMLCONTROLForms.HTML:Option.1B珠宝玉石HTMLCONTROLForms.HTML:Option.1C烟丝HTMLCONTROLForms.HTML:Option.1D雪茄烟正确答案:CHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.138.以下人员为个人所得税的非居民纳税义务人〔〕。HTMLCONTROLForms.HTML:Option.1A在中国境内居住不满一年的外籍人员HTMLCONTROLForms.HTML:Option.1B中国国内公民HTMLCONTROLForms.HTML:Option.1C在中国境内有住所的个人HTMLCONTROLForms.HTML:Option.1D在中国境内定居的外国侨民正确答案:AHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.139.根据新企业所得税法的规定，以下收入中要缴纳企业所得税的是〔〕。HTMLCONTROLForms.HTML:Option.1A国债利息收入HTMLCONTROLForms.HTML:Option.1B符合条件的居民企业之间的股息、红利等权益性投资收益HTMLCONTROLForms.HTML:Option.1C在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益HTMLCONTROLForms.HTML:Option.1D接受某企业捐赠的一台机器设备正确答案:DHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.140.以下所得中，以一个月内取得的收入为一次纳税的是〔〕。HTMLCONTROLForms.HTML:Option.1A稿酬所得HTMLCONTROLForms.HTML:Option.1B财产租赁所得HTMLCONTROLForms.HTML:Option.1C利息所得HTMLCONTROLForms.HTML:Option.1D财产转让所得正确答案:BHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.141.委托其他纳税人代销货物,其纳税义务发生的时间为〔〕。HTMLCONTROLForms.HTML:Option.1A发出代销产品的当天HTMLCONTROLForms.HTML:Option.1B代销方收到代销产品的当天HTMLCONTROLForms.HTML:Option.1C按合同约定的收款日期的当天HTMLCONTROLForms.HTML:Option.1D收到代销单位代销清单的当天正确答案:DHTMLCONTROLForms.HTML:Hidden.1单项选择题HTMLCONTROLForms.HTML:Hidden.142.以下工程中，哪些所得可不征收个人所得税〔〕。HTMLCONTROLForms.HTML:Option.1A股票转让所得HTMLCONTROLForms.HTML:Option.1B股息、红得所得HTMLCONTROLForms.HTML:Option.1C偶然所得HTMLCONTROLForms.HTML:Option.1D特许权使用费所得正确答案:AHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.143.以下工程中，计征个人所得税时，允许从总收入中扣除800元的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A房租收入1500元HTMLCONTROLForms.HTML:Checkbox.1B有奖销售中一次获奖者1200元HTMLCONTROLForms.HTML:Checkbox.1C一次取得咨询费收入2400元HTMLCONTROLForms.HTML:Checkbox.1D稿费收入3500元正确答案:ACDHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.144.纳税人销售的应税消费品，其纳税义务的发生时间是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A采取赊销和分期收款结算方式的，为销售合同规定的收款日期的当天HTMLCONTROLForms.HTML:Checkbox.1B采取预收货款结算方式的，为发出应税消费品的当天HTMLCONTROLForms.HTML:Checkbox.1C进口应税消费品，其纳税义务的发生时间为报关进口的当天HTMLCONTROLForms.HTML:Checkbox.1D采取托收承付和委托银行收款方式销售的，为发出应税消费品并办妥托收手续的当天HTMLCONTROLForms.HTML:Checkbox.1E采用其他结算方式的，为收讫销售款或取得索取销售款的凭据的当天正确答案:ABCDEHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.145.增值税一般纳税人进项税额申报抵扣的时间是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A购进货物或应税劳务取得防伪税控系统开具的增值税专用发票，并经税务机关认证通过的当月申报抵扣HTMLCONTROLForms.HTML:Checkbox.1B进口货物从海关取得完税凭证，应当在开具之日起90天后的第一个纳税申报期结束之前申报抵扣HTMLCONTROLForms.HTML:Checkbox.1C购进货物并付款后即可申报抵扣HTMLCONTROLForms.HTML:Checkbox.1D购进货物后即可申报抵扣HTMLCONTROLForms.HTML:Checkbox.1E购进应税劳务以劳务费用支付后即可申报抵扣正确答案:ABHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.146.营业税的纳税期限分别为〔〕。HTMLCONTROLForms.HTML:Checkbox.1A5天HTMLCONTROLForms.HTML:Checkbox.1B20天HTMLCONTROLForms.HTML:Checkbox.1C10天HTMLCONTROLForms.HTML:Checkbox.1D15天HTMLCONTROLForms.HTML:Checkbox.1E1个月HTMLCONTROLForms.HTML:Checkbox.1F2个月正确答案:ACDEHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.147.以下情形不属于委托加工应税消费品的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A委托方提供原料和主要材料，受托方收取加工费和代垫局部辅助材料加工的应税消费品HTMLCONTROLForms.HTML:Checkbox.1B由受托方提供原材料生产的应税消费品HTMLCONTROLForms.HTML:Checkbox.1C受托方先将原材料卖给委托方，然后再接受加工的应税消费品HTMLCONTROLForms.HTML:Checkbox.1D由受托方以委托方名义购进原材料生产的应税消费品正确答案:BCDHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.148.在应税消费品中需要以吨或升来确定销售数量的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A金银首饰HTMLCONTROLForms.HTML:Checkbox.1B黄酒HTMLCONTROLForms.HTML:Checkbox.1C乘用车HTMLCONTROLForms.HTML:Checkbox.1D汽油HTMLCONTROLForms.HTML:Checkbox.1E啤酒HTMLCONTROLForms.HTML:Checkbox.1F柴油正确答案:BDEFHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.149.不属于城市维护建设税的税率之一的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A1%HTMLCONTROLForms.HTML:Checkbox.1B3%HTMLCONTROLForms.HTML:Checkbox.1C5%HTMLCONTROLForms.HTML:Checkbox.1D8%正确答案:BDHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.150.以下可免征个人所得税的个人所得是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A按规定比例提取的住房公积金HTMLCONTROLForms.HTML:Checkbox.1B企业为增加职工福利缴付的商业保险金HTMLCONTROLForms.HTML:Checkbox.1C个人取得的教育储蓄存款利息所得HTMLCONTROLForms.HTML:Checkbox.1D按规定比例提取的医疗保险金正确答案:ACDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.151.营业税暂行条例关于纳税义务人区域性规定的具体情况是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A所提供的劳务发生在境内HTMLCONTROLForms.HTML:Checkbox.1B加工、修理、修配劳务在境内HTMLCONTROLForms.HTML:Checkbox.1C在境内销售烟、酒及酒精HTMLCONTROLForms.HTML:Checkbox.1D在境内载运旅客或货物出境HTMLCONTROLForms.HTML:Checkbox.1E在境内组织旅客出境旅游HTMLCONTROLForms.HTML:Checkbox.1F转让的无形资产在境内使用HTMLCONTROLForms.HTML:Checkbox.1G所销售的不动产在境内HTMLCONTROLForms.HTML:Checkbox.1H在境内提供保险劳务正确答案:ADEFGHHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.152.以下情形需要交纳消费税的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A卷烟厂生产出用于卷烟的烟丝HTMLCONTROLForms.HTML:Checkbox.1B原油加工厂用生产出的汽油调合制成溶剂汽油HTMLCONTROLForms.HTML:Checkbox.1C石化厂把自己生产的柴油用于本厂基建工程的车辆使用HTMLCONTROLForms.HTML:Checkbox.1D汽车制造厂把自己生产的小汽车提供应上级主管部门使用HTMLCONTROLForms.HTML:Checkbox.1E摩托车厂把自己生产的摩托车赠送或赞助给摩托车拉力赛赛手使用HTMLCONTROLForms.HTML:Checkbox.1F酒厂把生产的滋补药酒以福利的形式发给职工正确答案:BCDEFHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.153.某运输公司2006年12月运营收入为30万元,运营支出为10万元,该公司应纳营业税税额为〔〕。HTMLCONTROLForms.HTML:Checkbox.1A6000元HTMLCONTROLForms.HTML:Checkbox.1B9000元HTMLCONTROLForms.HTML:Checkbox.1C20000元HTMLCONTROLForms.HTML:Checkbox.1D10000元正确答案:BHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.154.城市维护建设税是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A一种附加税HTMLCONTROLForms.HTML:Checkbox.1B对进口货物不征税HTMLCONTROLForms.HTML:Checkbox.1C税款专款专用的一种税HTMLCONTROLForms.HTML:Checkbox.1D采用幅度比例税率HTMLCONTROLForms.HTML:Checkbox.1E与“三税〞同时缴纳的一种税正确答案:ABCEHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.155.我国个人所得税实行的计征方法有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A分项征收HTMLCONTROLForms.HTML:Checkbox.1B分项扣除HTMLCONTROLForms.HTML:Checkbox.1C综合征收HTMLCONTROLForms.HTML:Checkbox.1D分项定率正确答案:ABDHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.156.在销售价格之外向购货方收取的以下费用,并入销售额计算纳税的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A手续费HTMLCONTROLForms.HTML:Checkbox.1B销项税额HTMLCONTROLForms.HTML:Checkbox.1C奖励费HTMLCONTROLForms.HTML:Checkbox.1D包装费正确答案:ACDHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.157.以下应税劳务适用营业税税率为3%的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A某航空公司取得空运收入HTMLCONTROLForms.HTML:Checkbox.1B某广告公司取得广告收入HTMLCONTROLForms.HTML:Checkbox.1C某企业转让商标权取得收入HTMLCONTROLForms.HTML:Checkbox.1D某企业出售厂房一幢正确答案:AHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.158.以下产品征收消费税的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A电视机HTMLCONTROLForms.HTML:Checkbox.1B图书HTMLCONTROLForms.HTML:Checkbox.1C烟丝HTMLCONTROLForms.HTML:Checkbox.1D啤酒HTMLCONTROLForms.HTML:Checkbox.1E乘用车HTMLCONTROLForms.HTML:Checkbox.1F服装HTMLCONTROLForms.HTML:Checkbox.1G汽油HTMLCONTROLForms.HTML:Checkbox.1H珠宝玉石正确答案:CDEGHHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.159.以下业务活动收费免征营业税的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A托儿所、幼儿园收取的托儿费HTMLCONTROLForms.HTML:Checkbox.1B婚姻介绍所收取的效劳费HTMLCONTROLForms.HTML:Checkbox.1C保龄球场收取的效劳费HTMLCONTROLForms.HTML:Checkbox.1D托运站收取的装卸搬运费HTMLCONTROLForms.HTML:Checkbox.1E博物馆的门票收入正确答案:ABEHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.160.应征个人所得税的工资、薪金所得包括〔〕。HTMLCONTROLForms.HTML:Checkbox.1A一般性工资HTMLCONTROLForms.HTML:Checkbox.1B年终加薪HTMLCONTROLForms.HTML:Checkbox.1C职务工资HTMLCONTROLForms.HTML:Checkbox.1D市内交通补助正确答案:ABCHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.161.以下属于出口免税不退税的货物是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A来料加工复出口的货物HTMLCONTROLForms.HTML:Checkbox.1B列入免税工程的避孕药品和工具HTMLCONTROLForms.HTML:Checkbox.1C铜及铜基合金HTMLCONTROLForms.HTML:Checkbox.1D国家方案内出口的卷烟及军品正确答案:ABDHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.162.负有营业税纳税义务的从事运输业务并计算盈亏的单位应具备的条件是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A利用运输工具、从事运输业务、取得运输收入HTMLCONTROLForms.HTML:Checkbox.1B在税务部门办理税务登记HTMLCONTROLForms.HTML:Checkbox.1C办理工商登记HTMLCONTROLForms.HTML:Checkbox.1D在银行设有结算帐户正确答案:ADHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.163.对出口产品退还〔〕的，不退还已缴纳的城市维护建设税。HTMLCONTROLForms.HTML:Checkbox.1A增值税HTMLCONTROLForms.HTML:Checkbox.1B关税HTMLCONTROLForms.HTML:Checkbox.1C营业税HTMLCONTROLForms.HTML:Checkbox.1D消费税正确答案:ADHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.164.税法中确定属于增值税征税范围的特殊行为主要有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A视同销售货物HTMLCONTROLForms.HTML:Checkbox.1B加工、修理修配HTMLCONTROLForms.HTML:Checkbox.1C混合销售HTMLCONTROLForms.HTML:Checkbox.1D兼营非应税劳务正确答案:ACDHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.165.以下应税劳务适用营业税税率为5%的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A某运输公司取得运费收入HTMLCONTROLForms.HTML:Checkbox.1B某建筑公司取得工程款HTMLCONTROLForms.HTML:Checkbox.1C企业转让专利技术取得转让费收入HTMLCONTROLForms.HTML:Checkbox.1D某金融企业取得贷款利息收入正确答案:CDHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.166.消费税的税率有两种形式，它们是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A比例税率HTMLCONTROLForms.HTML:Checkbox.1B定额税率HTMLCONTROLForms.HTML:Checkbox.1C固定税率HTMLCONTROLForms.HTML:Checkbox.1D超额累进税率正确答案:ABHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.167.根据新企业所得税法的规定，以下固定资产不得计算折旧在税前扣除的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A未投入使用的机器、设备HTMLCONTROLForms.HTML:Checkbox.1B未投入使用的房屋、建筑物HTMLCONTROLForms.HTML:Checkbox.1C以经营租赁方式租入的固定资产HTMLCONTROLForms.HTML:Checkbox.1D以融资租赁方式租出的固定资产HTMLCONTROLForms.HTML:Checkbox.1E已足额提取折旧仍继续使用的固定资产正确答案:ACDEHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.168.根据企业所得税法律制度的规定，计算应纳税所得额时，对于以下工程不得计算折旧或摊销费用在税前扣除的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A融资租入固定资产的改建支出HTMLCONTROLForms.HTML:Checkbox.1B单独估价作为固定资产入账的土地HTMLCONTROLForms.HTML:Checkbox.1C自创商誉HTMLCONTROLForms.HTML:Checkbox.1D固定资产的大修理支出HTMLCONTROLForms.HTML:Checkbox.1E自行开发的支出已在计算应纳税所得额时扣除的无形资产正确答案:BCEHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.169.以下营业税应税工程适用5%税率的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A转让土地使用权HTMLCONTROLForms.HTML:Checkbox.1B销售建筑物HTMLCONTROLForms.HTML:Checkbox.1C经营游览场所HTMLCONTROLForms.HTML:Checkbox.1D金融经纪业HTMLCONTROLForms.HTML:Checkbox.1E广告业正确答案:ABDEHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.170.依据企业所得税法的规定，判定居民企业的标准有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A登记注册地标准HTMLCONTROLForms.HTML:Checkbox.1B所得来源地标准HTMLCONTROLForms.HTML:Checkbox.1C经营行为实际发生地标准HTMLCONTROLForms.HTML:Checkbox.1D实际管理机构所在地标准正确答案:ADHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.171.根据新企业所得税法的规定，企业的以下所得，可以免征、减征企业所得税的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A从事符合条件的环境保护工程的所得HTMLCONTROLForms.HTML:Checkbox.1B从事符合条件的节能节水工程的所得HTMLCONTROLForms.HTML:Checkbox.1C符合条件的技术转让所得HTMLCONTROLForms.HTML:Checkbox.1D从事国家重点扶持的公共根底设施工程投资经营的所得HTMLCONTROLForms.HTML:Checkbox.1E接受非货币资产捐赠收入正确答案:ABCDHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.172.以下营业税应税工程适用3%税率的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A铁路运输HTMLCONTROLForms.HTML:Checkbox.1B对建筑物、构筑物进行修饰HTMLCONTROLForms.HTML:Checkbox.1C经营金融、保险业务HTMLCONTROLForms.HTML:Checkbox.1D租赁业HTMLCONTROLForms.HTML:Checkbox.1E报刊发行正确答案:ABEHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.173.城市维护建设税的特定目的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A调节经济结构HTMLCONTROLForms.HTML:Checkbox.1B调整城市建设布局HTMLCONTROLForms.HTML:Checkbox.1C取得财政收入HTMLCONTROLForms.HTML:Checkbox.1D用于城市公用事业和公共设施的维护建设正确答案:DHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.174.不得抵扣进项税额的固定资产是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A机器、机械、运输工具，以及其他与生产经营有关的设备、工具、器具HTMLCONTROLForms.HTML:Checkbox.1B用于集体福利的固定资产HTMLCONTROLForms.HTML:Checkbox.1C用于个人消费的固定资产HTMLCONTROLForms.HTML:Checkbox.1D房屋、建筑物等不动产正确答案:BCDHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.175.以下货物免征增值税的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A古旧图书HTMLCONTROLForms.HTML:Checkbox.1B中小学校教材HTMLCONTROLForms.HTML:Checkbox.1C避孕药品和用具HTMLCONTROLForms.HTML:Checkbox.1D外国政府、国际组织无偿援助的进口物资和设备正确答案:ACDHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.176.增值税的征收范围包括〔〕。HTMLCONTROLForms.HTML:Checkbox.1A销售或进口的货物HTMLCONTROLForms.HTML:Checkbox.1B销售不动产HTMLCONTROLForms.HTML:Checkbox.1C转让无形资产HTMLCONTROLForms.HTML:Checkbox.1D提供的加工、修理修配劳务正确答案:ADHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.177.以下所得中，属于免征个人所得税的工程是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A残疾人所得HTMLCONTROLForms.HTML:Checkbox.1B独生子女补贴HTMLCONTROLForms.HTML:Checkbox.1C保险赔款HTMLCONTROLForms.HTML:Checkbox.1D储蓄存款利息正确答案:BCHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.178.一般纳税人的认定有以下标准〔〕。HTMLCONTROLForms.HTML:Checkbox.1A年应税销售额超过规定标准HTMLCONTROLForms.HTML:Checkbox.1B会计核算健全HTMLCONTROLForms.HTML:Checkbox.1C能按规定向税务机关报送有关税务资料HTMLCONTROLForms.HTML:Checkbox.1D个体户HTMLCONTROLForms.HTML:Checkbox.1E不经常发生增值税应税行为的企业正确答案:ABCHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.179.以下各项所得，应征个人所得税的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A部门支付给个人的生活困难补助费HTMLCONTROLForms.HTML:Checkbox.1B稿酬所得HTMLCONTROLForms.HTML:Checkbox.1C劳务报酬所得HTMLCONTROLForms.HTML:Checkbox.1D保险赔款正确答案:BCHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.180.以下关于居民企业和非居民企业的说法符合新企业所得税法的规定的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A企业分为居民企业和非居民企业HTMLCONTROLForms.HTML:Checkbox.1B居民企业应当就其来源于中国境内、境外所得缴纳企业所得税HTMLCONTROLForms.HTML:Checkbox.1C非居民企业在中国境内设立机构、场所，其机构、场所取得的来源于中国境内、境外所得都要缴纳企业所得税HTMLCONTROLForms.HTML:Checkbox.1D非居民企业在中国境内设立机构、场所，其机构、场所取得的来源于中国境内所得和境外所得中与其设立机构、场所有实际联系的所得要缴纳企业所得税HTMLCONTROLForms.HTML:Checkbox.1E非居民企业在中国境内未设立机构、场所的，只就其中国境内所得缴纳企业所得税正确答案:ABDEHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.181.税法中确定属于增值税征税范围的特殊工程主要有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A货物期货(包括商品期货和贵金属期货)HTMLCONTROLForms.HTML:Checkbox.1B银行销售金银的业务HTMLCONTROLForms.HTML:Checkbox.1C典当业的死当物品销售业务和寄售业代委托人销售物品的业务HTMLCONTROLForms.HTML:Checkbox.1D自然灾害损失HTMLCONTROLForms.HTML:Checkbox.1E集邮商品的生产销售以及邮政部门以外的其他单位和个人经销集邮商品正确答案:ABCEHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.182.在中国境内未设立机构、场所的非居民企业从中国境内取得的以下所得，应按收入全额计算征收企业所得税的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A股息HTMLCONTROLForms.HTML:Checkbox.1B转让财产所得HTMLCONTROLForms.HTML:Checkbox.1C租金HTMLCONTROLForms.HTML:Checkbox.1D特许权使用费正确答案:ACDHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.183.准予从销项税额中抵扣的进项税额是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A从销售方取得的增值税专用发票上注明的增值税额HTMLCONTROLForms.HTML:Checkbox.1B从海关取得的完税凭证上注明的增值税额HTMLCONTROLForms.HTML:Checkbox.1C外购机器设备增值税专用发票上注明的增值税额HTMLCONTROLForms.HTML:Checkbox.1D向农业生产者购置的免税农业产品,或者向小规模纳税人购置的农业产品按买价和规定的扣除率计算的进项税额正确答案:ABCDHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.184.纳税人自产自用的应税消费品，凡用于其他方面，没有同类消费品销售价格的，按照组成计税价格计算税额。以下公式中属于组成计税价格计算公式的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A〔本钱+利润〕÷〔1-消费税税率〕HTMLCONTROLForms.HTML:Checkbox.1B含增值税的销售额÷〔1+增值税税率或征收率〕HTMLCONTROLForms.HTML:Checkbox.1C〔关税完税价格+关税〕÷〔1-消费税税率〕HTMLCONTROLForms.HTML:Checkbox.1D出口数量×单位本钱正确答案:ACHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidden.185.根据新企业所得税法的规定，以下说法中，正确的选项是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A企业在汇总计算缴纳企业所得税时，其境外营业机构的亏损可以抵减境内营业机构的赢利HTMLCONTROLForms.HTML:Checkbox.1B在计算应纳税所得额时，企业财务、会计处理方法与税收法律、行政法规的规定不一致的，应当依照税收法律、行政法规的规定计算HTMLCONTROLForms.HTML:Checkbox.1C对非居民企业的扣缴义务人未依法扣缴或无法履行扣缴义务的，由纳税人在所得发生地缴纳HTMLCONTROLForms.HTML:Checkbox.1D企业的固定资产由于技术进步等原因，确需加速折旧的，可以采用加速折旧法、年数总和法计提折旧，但不能缩短折旧年限HTMLCONTROLForms.HTML:Checkbox.1E新税收优惠体系为“产业优惠为主、区域优惠为辅〞正确答案:BEHTMLCONTROLForms.HTML:Hidden.1多项选择题HTMLCONTROLForms.HTML:Hidd